Solution :
Trial Balance :
| Debit | Credit | |
| Cash | $ 37,000 | |
| Prepaid Insurance | $ 4,910 | |
| Account Payable | $ 4,180 | |
| Unearned Service Revenue | $ 4,000 | |
| Common Stock | $ 26,000 | |
| Retained Earning | $ 5,120 | |
| Dividend | $ 7,830 | |
| Service Revenue | $ 27,010 | |
| Salaries and Wages | $ 11,770 | |
| Rent Expenses | $ 4,800 | |
| $ 66,310 | $ 66,310 |
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